(1) Any authority objecting any decision or owk made under dm 74 or any

Appelb person aggrieved by a decision or order made by the Commissioner under section 74, may ""*L'. appeal to the Appellate lkibunal against such decision or order.

1. (2) Subjd to the provisions contained in section 77, no appeal shall be entertained unless it is made within two months &om the date of service of the decision or order appealed against (3)Bveryappealmadeunder thii section shall be in the prescribed form, verified in the prescribed manner and shall be accompanied by such fee as may be presaibed.
2. (4) No appeal against an aswment shall be entertained by the Appellate Tribunal unless the appeal is accompanied by satisfactory proof of the payment of the amount in dispute and any other amount awssed as due %m the person: Provided that the Appellate Tribunal may, if it thinks fit, for reasons to be recorded in writing, entertainan sppeal agahtwchorder without payment ofwhole or part ofthe amount in dispute, on the appellant fumiiing in the prescribed manner secwity for such amount as it may di: Provided fUrther that no appeal shall be entertained by theAppellateTribunaI unless it is satisfied that such amount as the appellant admits to be due 6om him has beea paid.
3. (5) In prodings beforetheAppellateWfibuna1 the person &ved maybe pmitted to adduce evidenw not pmted to the Commissioner for good and sufficient reasons.
   • (a) in the caw of an appeal filed agaht an sssessmeaf confirm, reduce, or annual the ynt (including any pedty aod interest imposed);
   • (b) in the caw of any other de~islon or order of the Commissioner, affirm or reject the decision; or
   • (c) pas such otha order for the detamion of the issue or disposing of the apgealasittbmfit: Provided tM the Appellate Tribunal shaIl give reason$ in writing for its decision which shall include its Wings on material q&om of fsdand$w evMsace or other material on which those findings were based.
4. (7) The Appellate Ribunal shall not sat aside an ss~essment and remit the matter to the Commissioner or any other authoriwunder this Regulation for a Mer a.kwment, unless it has Arst-
   • (a) communicated the aggrieved person of the proposed order;
   • (b) offered the person an opportunity to adduce such fivdrer evidenw befon it maysssiattheAppellateIh~toreachaMdeterminationoftheissueaoddisposing the appeal.
5. (8) When theAppellateTribuna1 sets aside an ~~~w~ment and mitsthe matter to the Commissionw or any othw authority under this Regulation for a Wr assessment, the Appellate 'Mbhl may at the same&ne order the Commissioner to refid to the person whole or pact of the munt in dispute
6. (9) Whem a pason has failed to attend the heariag at the time and pleoe stipulated, the Appellate Tdbtmal may adjourn the procesdings, reject the appeal or proceed to make an ordcr determlnlagthe h or disposing ofthe appeal in the absence of the pema . . SERIES - I No. : 05 I DATED IsTH AUGUST, 2005.
7. (10) Save as provided in section 81 and sub-section (II), an order passed by the Appellate Tribunal on an appeal shall be final. (1I)TheAppellateTribunal may rectify ahy mistakeor error apparentfiom the record of its proceedings.